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2018 (5) TMI 1450 - AT - Central ExciseManufacture - marketing of Hydrogen Gas Cylinders - The department was of the view that filling and marketing of hydrogen gas cylinders with label amounted to manufacture in view of Chapter Note 9 of Chapter 28 of Central Excises and Salt Act as applicable at that time - extended period of limitation - Held that: - Tribunal in the case of Goyal M.G. Gases Pvt. Limited vs. CCE, Chandigarh [2016 (1) TMI 1055 - CESTAT NEW DELHI], where it was held that the activity undertaken by the appellant does not amount to manufacture therefore, the appellant is not liable to pay duty. Repacking of gas by the appellant does not amount to manufacture as marketable - demand not sustainable - appeal allowed - decided in favor of appellant.
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